8.2.5 Provincial and territorial income tax
Each province and territory also charges income tax in addition to the federal income tax. Their rates and tax brackets vary. The chart below shows their tax rates.
Provinces / Territories |
Rates for 2024 tax year |
|---|---|
Newfoundland and Labrador |
8.7% on the portion of taxable income that is $43,198 or less, plus 14.5% on the portion of taxable income over $43,198 up to $86,395, plus 15.8% on the portion of taxable income over $86,395 up to $154,244, plus 17.8% on the portion of taxable income over $154,244 up to $215,943, plus 19.8% on the portion of taxable income over $215,943 up to $275,870, plus 20.8% on the portion of taxable income over $275,870 up to $551,739, plus 21.3% on the portion of taxable income over $551,739 up to $1,103,478, plus 21.8% on the portion of taxable income over $1,103,478 |
Prince Edward Island |
9.65% on the portion of taxable income that is $32,656 or less, plus 13.63% on the portion of taxable income over $32,656 up to $64,313, plus 16.65% on the portion of taxable income over $64,313 up to $105,000, plus 18.00% on the portion of taxable income over $105,000 up to $140,000, plus 18.75% on the portion of taxable income over $140,000 |
Nova Scotia |
8.79% on the portion of taxable income that is $29,590 or less, plus 14.95% on the portion of taxable income over $29,590 up to $59,180, plus 16.67% on the portion of taxable income over $59,180 up to $93,000, plus 17.5% on the portion of taxable income over $93,000 up to $150,000, plus 21% on the portion of taxable income over $150,000 |
New Brunswick |
9.4% on the portion of taxable income that is $49,958 or less, plus 14% on the portion of taxable income over $49,958 up to $99,916, plus 16% on the portion of taxable income over $99,916 up to $185,064, plus 19.5% on the portion of taxable income over $185,064 |
Quebec |
14% on the portion of your taxable income that is $51,780 or less, plus 19% on the portion of your taxable income over $51,780 up to $103,545, plus 24% on the portion of your taxable income over $103,545 up to $126,000, plus 25.75% on the portion of your taxable income over $126,000 |
Ontario |
5.05% on the portion of taxable income that is $51,446 or less, plus 9.15% on the portion of taxable income over $51,446 up to $102,894, plus 11.16% on the portion of taxable income over $102,894 up to $150,000, plus 12.16% on the portion of taxable income over $150,000 up to $220,000, plus 13.16% on the portion of taxable income over $220,000 |
Manitoba |
10.8% on the portion of taxable income that is $47,000 or less, plus 12.75% on the portion of taxable income over $47,000 up to $100,000, plus 17.4% on the portion of taxable income over $100,000 |
Saskatchewan |
10.5% on the portion of taxable income that is $52,057 or less, plus 12.5% on the portion of taxable income over $52,057 up to $148,734, plus 14.5% on the portion of taxable income over $148,734 |
Alberta |
10% on the portion of taxable income that is $148,269 or less, plus 12% on the portion of taxable income over $148,269 up to $177,922, plus 13% on the portion of taxable income over $177,922 up to $237,230, plus 14% on the portion of taxable income over $237,230 up to $355,845, plus 15% on the portion of taxable income over $355,845 |
British Columbia |
5.06% on the portion of taxable income that is $47,937 or less, plus 7.7% on the portion of taxable income over $47,937 up to $95,875, plus 10.5% on the portion of taxable income over $95,875 up to $110,076, plus 12.29% on the portion of taxable income over $110,076 up to $133,664, plus 14.7% on the portion of taxable income over $133,664 up to $181,232, plus 16.8% on the portion of taxable income over $181,232 up to $252,752, plus 20.5% on the portion of taxable income over $252,752 |
Yukon |
6.4% on the portion of taxable income that is $55,867 or less, plus 9% on the portion of taxable income over $55,867 up to $111,733, plus 10.9% on the portion of taxable income over $111,733 up to $173,205, plus 12.8% on the portion of taxable income over $173,205 up to $500,000, plus 15% on the portion of taxable income over $500,000 |
Northwest Territories |
5.9% on the portion of taxable income that is $50,597 or less, plus 8.6% on the portion of taxable income over $50,597 up to $101,198, plus 12.2% on the portion of taxable income over $101,198 up to $164,525, plus 14.05% on the portion of taxable income over $164,525 |
Nunavut |
4% on the portion of taxable income that is $53,268 or less, plus 7% on the portion of taxable income over $53,268 up to $106,537, plus 9% on the portion of taxable income over $106,537 up to $173,205, plus 11.5% on the portion of taxable income over $173,205 |
Based on your own taxable income, what would your marginal provincial or territorial tax rate be? Can you calculate your average provincial or territorial tax rate? (See the information from the previous module Tax brackets and rates.)
The tax brackets and rates can change in every provincial or territorial budget. For details on current federal rates, go to Canada Revenue Agency's information on Canadian income tax rates for individuals.
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